Infrastructure facility notification depends on ownership, government agreement, and commencement of operations after the specified date. Public facilities may be notified as infrastructure facilities for section 32(e) only if they are owned by an Indian company, a consortium of such companies, or a statutory authority or similar body, are covered by an agreement with the Government or other statutory body for development or operation and maintenance, and have started or start operating and maintaining on or after 1 April 1995.